Services, excluding a few specified services, provided by the government
are included in the Negative List. Further, specified services received by
the government are also exempt. Hitherto, the term “government” has
not been defined in the Act or the notification. This has given rise to interpretational issues. To address such issues, a definition of the term
“government” is being incorporated in the Act [section 65 B (26A)].
About Me
- ravindra kumar
- I did my graduation from IIT Delhi and Post Graduate Diploma in Supply Chain and Logistics from LIBA Chennai.Worked five years in the BHEL then fifteen years in Revenue Department .Currently practicing as Indirect Tax Consultant in Service Tax, Excise and Customs.
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